TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 12, 2021 Jed A. Latkin CEO, CFO and COO Navidea Biopharmaceuticals, Inc. 4995 Bradenton Avenue, Suite 240 Dublin, OH 43017-3552 Re: Navidea Biopharmaceuticals, Inc. Registration Statement on Form S-3 Filed February 8, 2021 File No. 333-252847 Dear Mr. Latkin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Faith Charles, Esq.